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Legislation

Corporation Tax Act 2009

Crossheading Exchange gains and losses

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Section 328 Exchange gains and losses
Section 328A Arrangements that have a “one-way exchange effect”
Section 328B Meaning of “relevant exchange gain” and “relevant exchange loss”
Section 328C Meaning of “test day”
Section 328D Counterfactual currency movement assumptions
Section 328E Counterfactual currency movement assumptions: treatment of options
Section 328F Meaning of “option”
Section 328G Meaning of “relevant contingent contract” and “operative condition”
Section 328H Other interpretative provisions

Chapter 3 The credits and debits to be brought into account: general
Crossheading Exchange gains and losses

Crossheading Exchange gains and losses

From legislation.gov.uk

Contents

Section 328 Exchange gains and losses
Section 328A Arrangements that have a “one-way exchange effect”
Section 328B Meaning of “relevant exchange gain” and “relevant exchange loss”
Section 328C Meaning of “test day”
Section 328D Counterfactual currency movement assumptions
Section 328E Counterfactual currency movement assumptions: treatment of options
Section 328F Meaning of “option”
Section 328G Meaning of “relevant contingent contract” and “operative condition”
Section 328H Other interpretative provisions